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arthurdejong / python-stdnum

A Python library to provide functions to handle, parse and validate standard numbers.
https://arthurdejong.org/python-stdnum/
GNU Lesser General Public License v2.1
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U.S. state tax ID numbers #11

Open alisonken1 opened 10 years ago

alisonken1 commented 10 years ago

SSN (personal) and EIN/TIN (corporate) are numbers issued by the U.S. federal government.

For business tax-exempt status (i.e., business that buys goods for resale) are also required to have a state tax-exempt number in order to purchase goods from suppliers and not pay state sales tax for resale goods.

First state California: Nine digits plus hyphen between 3rd and 4th digits: NNN-NNNNNN Caveat: Older ID's will be 8 digits - validate by prepending a leading 0: 0NN-NNNNNN

The next question is how to designate numbers as U.S. state issued numbers since the U.S. states do not follow EU style rules a la VAT, but I suspect that will be an issue for applications (i.e., Tryton) to verify.

arthurdejong commented 10 years ago

Sorry for not replying sooner but would it be useful to have this as stdnum.us.ca.tax module? Can you provide some references for this or perhaps an official name for the number?

Thanks

alisonken1 commented 10 years ago

California specific numbers are referenced as "California Tax Exempt ID" as referenced from California State Board of Equalization (CA-BOE)

California tax exempt number format: XXX-XXXXXX 123-456789

For older accounts with 8 digits (i.e., 99-123456) prepend 0 0XX-XXXXXX 012-345678

Note: Some permits have letter designators. ex: SR EH 99-123456 For verification purposes, ignore leading letters - they are state internal-use designators only.

I could not find the publication for the CA-BOE number format online, so I emailed them and that was the basic information. I did not receive a definitive answer, but the above is about as close as I could find out.

Note that not all US states have individually assigned numbers; there are states that only use the US-IRS number for sales tax exemption purposes.

As far as I could find out, there are other states that do have their own format, but did not do an exhaustive check on which states have their own tax ID formats.